New purchase price allocation rules
The purchase price allocation (“PPA”) income tax rules came into effect on 1 July 2021. These rules are particularly significant to those selling and purchasing commercial property and businesses. PPA …
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Personal grievances – A brief overview
A personal grievance (“PG”) is a type of formal complaint by an employee against their current or former employer if they believe their employer has acted unfairly or unreasonably towards …
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Recent change to the bright-line test
The new rules around the bright-line test have been hard to miss in recent days, but what do they mean for the average person buying a residential home to live …
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Proposed changes to hate crime and hate speech laws
The Government is proposing amendments to current hate speech and hate crime laws in the wake of the Royal Commission of Inquiry’s investigation into the Christchurch Mosque terror attacks, which …
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Changes to tax deductibility on interest expenses
In late March earlier this year, the Labour Government announced a number of changes regarding the New Zealand housing policy in an attempt to make the housing market more affordable, …
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NZ/Australia travel bubble requirements
COVID-19 is ravaging the world. New Zealand and Australia have fared well in containing and limiting its impact on their populations both personally and economically. However, certain sectors of commerce …
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Removal of incapacitated trustees
The new Trusts Act 2019 has had a far-reaching impact on all aspects of trust law. One of its very sensible and practical amendments is to assist in streamlining the …
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Copyright and content sourcing online – where do you stand?
Times have changed dramatically in the era of the internet when it comes to the availability of information on just about any topic imaginable. Sourcing online content as a basis …
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Changes to the Privacy Act
The Privacy Act 2020 replaced the Privacy Act 1993, and came into force on 1 December 2020. The exponential change in the use of technology in society since 1993 together …
Read More Online harassment: where and how to get help
In an ever-expanding digital world, we will inevitably find ourselves the victim of some form of harmful digital communication. The definition of a harmful digital communication is ever-increasing, no doubt …
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